1998 (9) TMI 206

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..... lved in the present appeal is whether submersible pumps and Nozzle Vulkan are imported by the respondents herein will be covered by the definition of consumer goods as given in the EXIM Policy 1992-97. The lower appellate authority has given the benefit to the respondents holding that these are not consumer goods on the basis of Tribunal s Order No. A/2603/96-NB, dated 3-12-1996 passed in the case .....

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..... es in question have been imported by a person who undertakes to instal decorative pumps. These have not been imported by an individual to satisfy his human desire or need so as to come within the definition of `consumser durables included within the definition of consumer goods. In view of the foregoing we do not see much substance in the Revenue s appeal. Consequently we dismiss the same. - - .....

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